BCTC đã kiểm toán 31.12.2015

c thanh lfp theo euytit cong Thuong duoi hinh thric c6 phAn h6a Xi nghiQp vfn tii vd Dich vrithu6c c6dtxil;;t; H; lonq tv,trgqt dQng theo Gi.5y chtmg nhfn tlsng lci kinh doanh C6ng ty c6

cONc ry cO pnAN vAN TAr

vA DlcH vp PnTRor,nrnx na rAy

nAo cAo rAr cnixn oA DrIoc xrEvr roAN

cOxc ry cO rsAx v rar vA DrcH PETRoLTMTx nA rAy

MUC LqC

sAo cAo cuA BAN crAu o6c

sAo cAo rGrvr roAN oOc rAp

nAo cAo rar cniNn oA ouoc rmr,r roAN

Bang Cdn dOi t<6 toran

Php lgc I - Bing T6ng hqp giao dich vd s6 du c6c b6n li6n quan

Trang

2-3 4-5

6-7

8

9

10-33 34-37

c6sc rr- co pn-is v rAr va nlcH vU pETRoLTMEx nA rAv

nan

c6o tai chinh cho nem tei chinh ktit thric t4i ngiy 31 thing 12 ndm2}l5 dda"* f.i6rn to,eo

c6xc ry

C6ng ty Cd phin V0n tAi vi Dich vp Petrolimex Hd Tdy (gqi tit li "C6ng ry") ducr c thanh lfp theo euytit

cong Thuong) duoi hinh thric c6 phAn h6a Xi nghiQp vfn tii vd Dich vrithu6c c6dtxil;;t; H;

lonq tv,trgqt dQng theo Gi.5y chtmg nhfn tlsng lci kinh doanh C6ng ty c6 phAn so osoosszSgt do se K,5

hoach va D6u tu thdnh ph6 Hd NQi cdp l6n tl6u ngdy 14 th6ng l1 ndm zOOO, aang kf thay AOi tAn thf t0

6ng Nguy6n Titin Cuhng

6ng Nguy6n Tri Binh

6ngNguy6n Ti6n Cudng

Bd Ducmg Tri Oanh

rrtwr ToAN VITN

Chri tlch G6 nUiem tu ngdy 0t/10/20t5)

Uy vi6n

uy vlen

Uy vi6n

Gi6m d6cPh6 Gi6m d6cPh6 Gi6m cti5c

Ph6 Gi6m cliicPh6 GiSm ddc

cONG TY co puir v PETRoLTMnx na rAy

rnAcn NHrEM cua sAN craur o6c

nim Trong viQc lfp 86o c6o tdi chinh niy, Ban Gi6m d6c ilugc y6u cAu ph6i:

o Lua chgn c6c chinh s6ch k6 to6n thich hqp vi 6p dgng c6c chfnh s6ch <16 m6t c6ch nh6t qurln;

trgng y6u cAn du<y c c6ng b6 vi giii thich trong 86o c6o tdi chinh hay kh6ng;

tai chfnh A6 nao c6o tii chffi kh6ng bi sai s6t trgng yiSu k6 cido gian lfn t o'ac Ui f5i;

Ban Gir{m di5c C6ng ty chlu tr6ch nhipm d6m bio reng s6 s69h k6 to6n <luo c ghi ch6p mQt c6ch phr) hqp d6

phan rffi mQt c6ch lrqp tf tinh hinh tai chinh cria C6ng ty.e blit ky thdi <fi6m ndb vi etim b6o rang-B6o c6o tai

chinh tudn thri Chudn mgc K.6 to6n Vi€t Nam, Chti AO f6 to6n Doanh nehipp ViQt Nam hi€n henh vd c6c quydinh phep $ c6 li6n quan il6n vigc lfp vi trinh biy B5o c6o tai chfnh g*bi{* tliic cfing chiu tr6ch *ie,i,

dim bio an toan cho tai s6n cria Cdng ty vi vi vQy thUc hiqn c5c biQn phrip thich hqp d6 ngln chfln vd ph6t

Ban Gi6m di5c

qPA/IETNAM ^^a

Tru s6 chinh TP Hi N6i:

56 235 Nguy6n Tr6i, QuOn Thanh XuAn, Tp Hd NQi

cria Cdng ty CO phin Vfn tii vd Dich vg Petrolimex Hi TAy .

Chring t6i dA ki6m toSn 86o c6o tii chinh kdm theo cria C6ng ty C5 phAn Vfln tii vd Dich vr,r Petrolimex Hd

TAy <lugc lfp ngiy 08 th6ng 3 n5m 2\l6,ti trang 05 cl6n trang 33, bao g6m Bing CAn d6i tti toan t4i ngdy

chinh k6t thric cirng ngdy vd B6n Thuy6t minh B5o c6o tdi chinh

Tr6ch nhiQm cia Ban Gi{m tliic

Ban Gi6m tl6c C6ng ty chfu trrich nhiQm v6 viQc Jfln vi.trintr bdy trung thqc vd hqp ly B5o c5o tdi chinh criaC6ng ty theo ChuAn mpc k6 toSn ViQt Nam, Chi5 d0 ki5 to6n doanh nghiQp ViQt Nam hiQn hdnh vd c5c quydinh phSp lf c6 li6n quan dr5n viQc lflp vd trinh bdy B6o c5o tii chinh vi chiu tr6ch nhiQm vC ti6m so6t nQi

sai s6t trgng yiSu do gian lfln hoac nhAm l6n

Tr6ch nhiQm cria Ki6m toin vi6n

Tr6ch nhiQm cria chring t6i ld <lua ra y ki6n lrA g6o c5o tdi chfnh dr,ra tr6n kiit qu6 cria cuQc ki6m to6n.Chring tOi da ti6n hinh ki6m toan theo cdc ChuAn mpc ki6m toSn Vipt Nam C5c ChuAn mgc ndy.v6u cduchring t6i tuen tht ChuAn mgc vd c5c quy tlinh vC dpo dric ngh6 nghiQp, lfp k6 ho4ch vh thgc hi6n cugc

C6ng viQc ki6m to5n bao g6m thUc hiQn c6c thri tuc nhim thu thfp c5c bing chimg kii5m to6n vC cdc sO Ugu

C6ng ty C6ng viQc kirim to6n cflng bao gdm d6nh gi6 tinh thich hqp cia cbc chfnh s6ch k6 toan dugc 5p

86o c5o tii chinh

Chring tdi tin tu&ng ring c5c bing chftng kitim to6n mi chirng t6i da thu thfp dugc ld dAy dri vi thich hqpldm co sd cho j ki6n ki6m toiin cria chring t6i

MOORE STEPHENS

h:TENATIONAL LIMITED o/

'i' ti6" cria Ki6m toin ri6n

Theo y ki6n cta chtng toi 86o c6o tdi chinh kdm theo tl6 ph6n 6nh trung thr,rc vd hqp l;1?, tr6n c6c khia cpnh

12 n6m 2015, ctng nhu ktlt qui ho4t dQng kinh doanh vd tinh hinh luu chuytin ti6n tQ cho ndm tii chinh k6t

hinh vd c6c quy dfnh ph6p lli c6 li6n quan rl6n viQc lfp vd trinh bdy 86o c5o tdi chinh

T[ay mat vd rlpi diQn

Hd N|i, ngay 08 thdng 3 ndm 2016

6vePe-$ZnAuc coNe rv\' rv

xrtu r6Au

cdNc ry co psAr vAN TAr vA DrcH vu pETRoLTMEx ua rAy

151152200

210216224

221222223227228229

6 Phii thu ngin hpn kh6c

Hang tdn kho

Tii sin ngin h3n khdc

Chi phi tr& tru6c ngin hpn

fnu6 CtCf dugc kh6u trir

Phii thu ddi hpn kh6c

Tii sin c6 Ointr

Tii san c6 Ointr hflu hinh

Nguy1n gid

Gid tri hao mdn lily kA

Tdi sin c5 dintr v6 hinh

NguyAn gid

Gid tri hao mdn tily kd

IV Tni sf,n dO dang diri h4n

VI Tii sf,n diri hgn kh6c

18.226.552.6798.486.394.3609.600.117.439342.357.701

(202.3t6.82r)

5.069.724.2555.069.724.zss98s.s94.629

985.s94.629_

s9.920.43s.398

64.485.00064.485.000

ss.360.938.66653.862.43s.898t00.67r.462.005(46.809.026.107)

1.498.502.7681.871.985.537

(373.482.76e)

412.010.224412.010.224

4.083.001.508

4.083.001.508

27.643.375.471

1.310.806.0871.310.806.08719.309.906.77818.046.751.600405.632.000857.523.178-

5.737.593.151

5.737.s93.15t

1.28s.069.45s735.037.436ss0.032.01956.907.747.6s9

:

51.226.446.88449.684.565.664

9t.775.700.980(42.09r.13s.316)

1.541.881.220

t.871.985.537

(330.104.317)412.010.224

4t2.010.224

5.269.290.5515.269.290.551

I.

6.

II.

1.

cdlvc ry cO puAx v4x rAr vA nlcu v1l pETRoLTMEx sa rAy

86o c6o tii chinh cho nEm tai chinh k6t tt,i" tai ngiy 31 th6ne l2nlm 2015

2.564.092.505

56.126.11s.896

28.466.079.270r6.808.098.992

2.593.13s.354

s39.337.545

97.832.228

8.336.967.61090.707.541

27.660.034.626

27.660.034.626

28.425.009.234

28.425.A09.23416.000.000.000

16.000.000.000

1.051.082.000

9.260.846.2182.1 13.081.016

9 Phii tri ngiin hpn khac

10 Vay vi ng thu6 tdi chinh ngiin han

12 Qu! khen thucmg, phric lgi

Qu! dAu tu ph6t tririn

Lqi nhufln sau thui5 chua phdn ph5i

- LNST chuaphdnphiii lfiy ke

ctiin cuiSi k) trwc

- LNST chra phdn phiii ki nay

r6Nc ceNG NGUON vON

330

337 s.11400

410 5.1341t 41la

412

418421

567.120.63868.607.55419.916.692.563199.678.ss7

30.623.758.42530.623.758.42529.281.020.723

cONc ry co pnl.x r',1.r tAt vA nlcn vU pETRoLTMEx na rAy

cui rrtu

I

1 Doanh thu b6n hdng vd cung c6p dich vg

2 C6c khoin giim trir doanh thu

, Doanh thu thudn ve ban hang

6 Doanh thu hopt d6ng tii chinh

Trong d6: Chi pht ldi vay

Lgi nhufn thuin tir ho4t ilQng

t1 Lgi nhufn sau thu6 thu nhfp

24 5.18

25 5.1830

31

32

40 5.1950

51 5.2052

60

70 5.21

47.539.098.401

128.072.8031.543.237 .7781.526.763.10726.038.07t.835

1.092.253.063

1.935.508.880244.585.2091.690.923.671

cONc Ty co pnAx vdx rAr vA DICH vU pETRoLTMEx sa rAy

gAO CAO LTTU CHIIYfN rrTX rE

(theo phaongphdp gidn fiAd

- Lai, 16 tir ho4t rtQng <lAu tu

- Chi phl l6i vay

thay it6i vdn tra itQng

- T[ng, gi6m c6c khodn ph6i tr6

- Ti6n ldi vay tl6 tri

- Tidn thu kh6c tu hopt ctQng kinh doanh

- Ti6n chi kh6c tir hopt tlQng kinh doanh

Lnu chuydn fiCn thudn fu hogt itQng kinh doanh

II Luu chuy6n ti6n tir hogt tlQng tIAu tu

, Ti6n chi ilti mua slm, xdy dpg TSCD vd

, Ti0n thu tu thanh lf, nhugng ban TSCD vd

7 Ti6n thu l6i cho vay, c6 tuc vd lqi nhuAn du-o c chia

Lnu chuydn fiAn thuAn fic hoqt itQng itiu tu

III Luu chuy6n ti6n tir ho4t tlQng thi chinh

3 Ti€n thu tir tti vay

4 Ti6n tri nq giic vay

6 C6 tuc, lqi nhu0n dA tre cho chri sO ht'u

Lru chuyin fiin thudn ft hogt ilQng tdi chfnh

Luu chuy6n ti6n thuin trong k) (50:20+30+40)

Ti6n vi tuong iluo'ng ti6n tIAu k|

Tidn vi tuong tluong ti6n cuiii ky (70 :50+60+61)

(203.1s6.902) (1.948.309.963)

MS2

0t 3.370.640.181

6.283.699.126 202.316.821 (44s.158.901)t.s26.763.t07

10.938.260.334

816.552.278 667.868.896(1r.392.378.104)935.731.8s0 (1.s26.763.107)(1.271.t64.865)

1.633.200.000

(r.491.137.130)(689.829.848)

(10.418.190.908)

37s.295.999 69.862.902 (9.973.032.007)

38.199.557.901

(26.6re.832.948)(r.120.000.000) 10.459.724.953

3.003.563.387

12.70s.953.548 (2.s24.936.072) (r.56s r68.050) (4s0.865.384) 5.323.967,201(s.723.s6s.196)28.240.180.736

(17 .172.086.82r)

1.294.545.453

34.690.210(rs.842.8s1.1s8)

29.900.303.s82 (42.e7s.228.323) (1.270.714.800) (14.34s.639.s41)

02 03 05 06

08

09 10 11

40 50

60 70

22 27 30

cONc ry co pnix l.+r rAr vA olcn W pETRoLTMEx na rAy

B5o c6o tei chinh cho nem'tai chinh k6t thfc tai ngay 3l th6ng i2 n6m 2015

1.1 Hinh thftc sO hfru viin

96ng^rY C6 _phAn V0n tii vd Dich vg Petrolimex Hd TAy (gqi tit li "COng ty") duo c thinh lap

C6ng ty XIng ddu Hi Son Binh

Kii hoach vi EAu tu thanh phd Hd Noi

"6p.6n dau ngdy 14 thring 1t ndm 2000, deng ( thay d6i 15"

tht 10 ngiy 19 th6ng 05 ndm2014 V6n tli6u 16 cua C6ng ty ld 16.000.000.000

Sd hfru vi5n:

C6c c6 d6ng kh6c 784.000 7.840.000.000 49%

Si5lao dQng binh qudn trong ndm 2015: 267 ngd

1,2 Ngdrnh ngh6 t<intr doanh vi hogt ilQng chinh

' B6n bu6n nhi€n liQu rin, l6ng, khf vd c6c s6n ph6m li6n quan Chi ti6t: TOng dai lj ban bu6n

xlng diu, c6c s6n phAm ho6 dAu vn c6c hdng ho6 khSc;

s6n phAm ho6 dAu vd c6c hing hoi kh6c;

V.0n t6i hdng ho6 bing dumg bO Chi ti6t: kinh doanh vfn tii xdng ddu, vgn tai hAng ho6

bing duong bQ;

B6n bu6n v4t li6u, thi6t bi ldp dat kh6c trong ley drrrrg Chi titit b6n budn son, vecni;

phAm vQ sinh;

Chi ti6t b6n 16 nu&c hoa, heng m! phAm vd cac cn6 phAm v6 si"nh;

Hoat <l6ng cria dai lf vn m6i gi6i b6o hitim Chi ti6t: kinh doanh b6t dQng sin

vfn, bdi d5 xe;

' 86o dudng, sira chfra 6 td vd xe c6 <l$ng co kh6c Chi tii5t dich qr sria chfra phuong tiQn vQn tai;

dAu, thiiSt bi xlng diu vd c6c c6ng trinh ddn dung kh6c;

chuydn dr)ng xlng d6u.

t0

*

c0Nc ry cO ps.q-r v4x rAr vA nlcn W pETRoLTMEx na rAy

1.3 Cdu tr{c doanh nghiGp

MAU B 09 DN

T4i ngiy 31112/2015, C6ng ty c6 cic ctcm vitrpc thuQc nhu sau:

- V[n phdng C6ng ty

1,4 TuyGn U6 vd t<na nlng so sfnh th6ng tin trGn 86o c6o tii chinh

6p dpng cho ndm tii chinh bdt dAu ho{c sau ngity lll/2015.

th?P,ri1ltln 86o c6o tii chfnh c6 thii so siinh ducr c, C6ng ty de trinh bdy Ql hoflc phdn lopi lpi

mQt sd nQi dung tr6n 86o c6o tii chinh ctrng ky nim 20i4 (duqc sopn lf,p dga tr6n Quytit ttinh s6

minh sti 6.4) do d6 c6c th6ng tin vd sti lieu t5 toan trinh bdy tr6n 86o cio tii chfnh fa cO tt e so

s6nh tlugc do tld tlucy c tinh to6n vd trinh biy nh6t qu6n.

2 KV Kf ToAN, DoN v; rrtN Tp srIDtrNG TRoNG xf roAN

K! k6 toran n[m cria C6ng ty bat ttAu tir ngny 0l thring 01 vi k6t tttic vio ngdy 3 i thang 12 hang n[m

C6ng ty 6p dpng Ch6 dO K6 to6n Doanh nghiQp ViQt Nam tlugc ban hdnh kdm theo Th6ng ru s6

Ban GiSm <l5c C6ng ty tl6m bio ctd tudn thi dAy <tri Chu6n myc k6 to6n ViQt Nam vd Ch6 dO k6to6n doanh nghiQp ViCt Nam ctd rlu<v c ban hinh vd c6 hi6u lgc li€n quan cl6n viQc lap vd trinh bdy

86o c6o tii chinh t<6t ttrfc t4i ngiy 3111212015.

t1

c6xc ry co psAx vAx rar vA nlcn vU pETRoLTMEx na rAy

4 cAc cuixs sAcs tc roAN Ap otilc

N,IAU E 09 DN

Co s& lfp 86o cio tii chinh

hanh vi cic quy dlnh ph6p ly c6 li6n quan di5n viQc lpp vi trinh biy 86o cdo tdi chinh

COng cg tii chinh

Ghi nhAn ban dAu

Tdi sdn tdi chinh

T4i ngiy ghi nhfn ban dAu,.tdi sin tdi chinh dugc ghi nhfn theo gi6 gi5c cQng c6c chi phi giao

dlch c6 li6n quan tluc ti6p d6n viQc mua sim tdi sin iai cfrinn AO.

ph6i thu kh6c

C6ngnq tdi chlnh

T4i ngiy ghi nhpn ban dAu, c6ng ng tii chinh duo c ghi nhfn theo gi6 g5c cQng c6c chi phf giao

dich c6 li6n quan t4rc ti6p d6n vigc phSt hdnh cdng nq tii chfnh 116.

Cdng ng tai chffi cia C6ng ty bao gdm c6c khoan ph6i tra ngudi brin, chi phi phni tra phii tri kh6c

HiQn tpi, chua c6 quy dlnh vA d6nh gi6 lai c6ng cu tdi chinh sau ghi nhfln ban dAu.

Ti6n m{t, Tidn grii ngan hdng tlu-o c ghi nhfn tr6n co sd thgc t6 ph6t sinh thu-chi

C6c khoin Nq phii thu tiugc theo d6i chi tirit theo kj, han phAi thu, rliii tuqng phii thu, lo4i

nguy6n tp phAi thu vd c6c y6u tO khac theo nhu cAu quin lf cria C6ng ty

C6c khoin Nq ph6i thu bao g6m phii thu kh6ch hdng vi ph6i thu kh6c dugc ghi nh6n theonguydn tdc:

Phei thu cfra kh5ch hing g6m c5c khoin phii thu mang tinh chAt thuong mpi ph6t sinh tu giaodfch c6 tinh ch6t mua - b6n gita C6ng tavd ngudi -ua 6a dcrn vi d0" lap vdinguoi Uan, lOm

niy gdm ci c6c khoin ph6i thu vd tiAn b5n hdng xu6t khAu cria b6n giao riy th6c th6ng qua b6nnhan Iy th6c.^Cic khoin phii thu thucmg m4i tlu-o c ghi nhfn phir hqp v6i chuAn mgc doanh

thu vA thdi di6m ghi nh4n ian cri theo h6a <lcrn, chrmg tu ph6t sinh

Phai thu khSc g6m c6c khoin phii thu kh6ng mang tinh thuong m4i

hach to6n phu thuQc.

C6c khoAn phdi thu tluoc ph6n loai ld Ngin h4n vi Ddi hpn tr€n Bing Cdn d6i k6 toSn cin cr? kj,

h4n cdn lai cria c6c khoin ph6i thu t4i ngiy l{p B5o c6o tii chinh

12

CONc ry c6 pnAx v-Ax rAI vA DICH vU PETRoLIMEX rra rAy

86o c6o tdi chinh cho ndm thi chfnh k6t tt,i" tai nlav :f tnaii lZndm 2015

Hing t6n \ho duqg x6c tlinh tr6n co sd gi6 g5c, trong trudng hqp gi6 gtic hdng t6n kho cao hon

ei|tri.thuAn c6 thtlthr,rc hiQn <lugc thi phii tint ttreo gia tri thuAn

"O

tfr-6 thuc hIQn <luoc Gi6 gi5c

hdng tdn kho bao g6m chi phi nguy6n uat tieu tr.uc ti5p, chi phi lao dQng tluc ti6p vd chi phi lan

th6 thuc hi€n tlugc <lugc x6c dinh bing gi6 brin u6c tinh fir c6c

"ni pni tl6 hoan thdnh cing chi

phi ti6p thi, Uan hing vdphdn pfrOi pf,ai."fnt

-.uargi6;kh"

khai thudng xuy6n vd tinh gi6 theo phucrng ph6p binh qudn

NguyGn tic k6 todn vi kh6u hao Tii sin c5 Alnn hftu hinh vir v6 hinh

C6ng ty quin ly, st dsng vi trich kh6u hao TSCD theo hu6ng din tai th6ng tu 4sl2Ol3lTT-BTC

ban hinh ngiry 25 th6ng4 nlm 2013

Khi tei sin cd dlnh du-o c brin hay thanh l1f, nguy6n gi6 vd khAu hao lfiy k6 <tugc x6a s6 vn b6t k)

khoin lai, l5 ndo ph6t sinh do vi6c thanh $ dAu duo c tfnh vio thu nhflp kh6c hay chi phi khic

trong n[m

, t-.

Tdi sdn c6 clinh v6 hinh

.

Quy6n sri dgng A6t: n toin bQ c6c chi phi thgc.tti Cdng ty di chi ra c6 li6n quan tr.uc ti6p toi

dign tich dAt st dsng, bao g6m: li chi phi san l6p gi6i ph6ng m{t bing

QryCl sri dpng a6t cO th&i han x6c dinh tluo c thii hiQn theo nguydn gi6 tru gi6 fi hao mdn

lfiy kl5.

mua vd <luo c khAu hao theo phucmg ph6p ttucrng thing dga tr6n thcyi gian hiru dpng udc tinh

b Phwong phtip khdu hao

Tdi sin cti Ainfr htu hinh ttugc kh6u hao theo phucrng phSp ducrng thing dga tr6n thdi gian hirudung u6c tinil fnOi gian kh6u hao cg thri nhu sau:

M6y m6c, thiist bi

Phuong tign vfln tii truyAn d6n

ThiCt bi, dgng cg quin ly

gian sir dsng 16 A6t fnOi gian kh6u hao ld tri 30 d6n 50 n6m

cONc ry co psAx v4.x rar vA DICrr vU pETRoLTMEx nA rAv

4 cAc cnixs sAcn rt roAN Ar ngNc 6rtr rrrEo)

tlQng sin xu6t kinh doanh cria nhi6u k! kti to6n vi vi€c t6t ctruyei c6c khodn chi phi niy'vdo chiphf sin xuit kinh doanh cria c6c lcj,kti to6n sau.

Chi phi tri {u69: duqc ghi nh{n theo gi6 g5c vi du<y c phdn lo4i theo ngin han vd dii han tr6n

B6ng Cdn AOi t6 tor{n cdn cri vdo thdiEia; tri trudc cria tung hqp d6n{

Ti6n thu6 c6c cira hdng xlng diu ducv c phdn b6 theo thdi gian thu€ theo tirng hqp ddng

cho b6t ki' muc Aicn nao rur5c du<r c ghi ,t an tf,"o giil glc Chi phi niy bao g6m chi phi dich qr

vi chi phi Hi vay c6 li6n quan phn hqrp v6i chinh sich k6 to6n cria C6ng ty Vi€c tfnh kh6u hao

cria c6c tdi san ndy clu-o.c 6p dpng gi5ng nhu vbi cdc tii sin khdc, bit Ai, tt, khi tai sin O vdotrpng thii sin sdng sti dpng

C6c khoan ng ph6i jri $u-o c theo d6i chi tir5t theo lcj, han phii tr6, <ltii tugrlg ph6i tr6, loai nguyen

tQ phni tri vi c6c yi5u tti kh6c theo nhu cAu qu6n lf cta C6ng ty

.

Cic khoin nq qhii tri bao g6m phni tri ngudi b1n, n$i trp nq vay vi c6c khoAn ph6i tr6 kh6c li

c6c khoin nq ph6i tri dugc x6c tlinh gdn nhu chic chin vd gi6 tri vd thdi gian vi clu-o c ghi nhankh6ng thAp hon nghia vg phii thanh to6n, rlugc ph6n lo4i nhu sau:

Phii tr6 ngudi b6n : g6m c6c khoin phii tri mang tinh chAt thuong m4i ph6t sinh tu giao dich

mua hing h6a, dich vp, tdi sin gifra C6ng ty vi ngudi b6n (ld tlcrn v! dQc lflp v6i COng ty, gdm

ch c6c khoin phAi tri gifla c6ng ty mq vi c6ng W cgn, c6ng ty li6n doanh, 1i6n ki5Q Xnoan

giao dich nhfp khAu riy th5c)

Phii tri kh6c gdm c5c kho6n phdi tri kh6ng mang tinh thucmg mpi, kh6ng li6n quan d6n giao

Phii tri nQi bQ g6m c6c khoAn phii tri c5c ctcm vi tryc thu6c kh6ng c6 tu c6ch ph6p nhdn h4chto6n php thuQc.

ph6t henh {6i phi,6u hodc cd phi6u uu tl6i c6 di6u knoin bit buQc b6n phdr hanh phai mua lai taimQt thdi <ti6m nh6t clinh trong tucrng lai

ngdn h4n vi ddi h4n theo thoi gian tri ng

Chi phi li6n quan trirc tii5p d6n khoin vay du-o c ghi nh4n vio chi phi tAi chinh, ngopi tru c6c chi

l4

cOwc ry c6 psAr vdx rAr vA olcu vU pETRoLTMEx sa rAy

4 cAc crrimr sAcn KE ToAN Ar nlmc (Trtp rHEo)

uAuBog-DN

sinh, trir khi tlugc von h6a theo quy <linh cria chuAn mric k6 to6n "chi phi dl vay"

C6c khoin chi phi thuc t6 chua chi nhrmg ctugc trich tru6c vio chi phi sin xu6t, kinh doanh trong

tr€n co sd dim b6o nguy6n tic phi hqrp gita doantr-thu vd chi phi

C6ng ty ghi nhfln chi phi phii tri theo c5c nQi dung chi phi chinh sau:

Chi phi thu6 aAt pnai tr&: trich tru6c theo th6ng b6o1i6n thu6 O6t aqt t

c6ng viQc hodn thdnh

V6n diu tu cira cht s& hiru dugc ghi nhfln theo si5 v6n thgc g6p ctia chri sO hiru

ph6t hdnh vi mQnh gi6 c6 phi6u khi ph6t hinh c6 phi6u l6n dAu, ph6t hanh b6 sung hoflc t6i phSthnnh c6 phi6u qu!.

bdi HQi.tI6ng cti d6ng tai Dai hQi thunng ni6n cfia C6ng ty vd sau khi da trich lfp c5c qu! au trf

theo Eidu l€ cira C6ng ty

C6 trlc du-o c c6ng b6 vi chi tri dga tr6n si5 lgi nhufn u6c tinh dat du-o c CO tuc chinh thric rluo c

duyQt cria HQi tt6ng c6 A6ng tai Dai hQi thuong ni6n cta C6ng ty

C6c qu! thuQc V6n chri sd hiru duo c trich lfp dya tr6n DiAu lg cria C6ng ty nhu sau:

+ QuI dAu tu ph6t tri6n trich vdi s6 tien ld 405.000.000 cl6ng tu lqi nhu?n sau thu6

+ Qug khen thu&ng phric lgi trich 588.081.016 d6ng tu loi nhu6n sau thu6.

NguyGn tic vir phucrng phip ghi nhfn doanh thu, thu nh$p khic

Doanh thu thucme mai

Doanh thu b6n hdng tlu-o c ghi nhpn khi d6ng thoi th6a min t6t ci ndm (5) didu kiQn sau:

(a) C6ng ty dd chuy6n giao phAn lon rrhi ro vi lgi ich gin li6n v6i quy6n s& hfru s6Ln phAm hoflc

hing h6a cho ngudi mua;

(b) CQng ty kh6ng cdn nim git quyAn qu6n llf hdng h6a nhu ngudi sd hffu hing h6a hoflc quy6n

(c) Doanh thu clugc x6c tlinh tuong cl6i chec chln;

(d) C6ng ty sE thu clugc lgi ich kinh t6 tir giao dich b6n hdng; vd

15

cONc ry cO psi,x vdx rAr vA DICH vg pETRoLTMEx uA rAv

4 cAc cuims sAcH xt roAN Ar nqrvc (rrtp rrrrco)

MAUB09-DN

Doanh thu cung c6p dich vu

Doanh thu cria giao dich vA cung c6p dich vp du<r c ghi nhpn khi ktit qu6 cria giao dich 116 rlu-o c

ky thi doanh thu- ttugc ghi nhfln trong n[m theo ki5t qui phAn c6ng vigc rli hodn lnarn tai ngiycria B6ng Cin tt6i k6 toran cria lcj, d6 KCt qui cta gia-o alifr .ung 5p dich vp duo c x6c dinh khi

th6a min t6t ci bOn (a) diCu ki6n sau:

(a) Doanh thu du<y c x6c dinh tuong d6i chic chiq

(b) C6 khi nlng thu dusc lqi ich kinh tti tu giao dich cung clip dich vu d6;

(c) X6c dinh <tucr c phAn c6ng vigc <ld hoin thinh tpi ngdy cta B6ng c6n d5i ki5 to6n; vi

dich vp <16.

ph( kh6u hao; chi phi sria ihta;) <tuqc ghi nh{n phD hq,p vdidoanh thu rld ti6u thlitrong nlm

phi sin xu6t chung cO Oinn khdng pnan U6 vdo gi6 tri sin phAm nhfp kho <luo c ghi nhfn ngay

vio gi6 v6n hing b6n (sau khi tr& di c6c khoin bdi thuong, niSu cO; k6'c6 kni san ptAm, frang [Oa

chua ttugc xdc dinh li ti6u thp

-C6c khoin t5 ten quan d6n host dQng dAu tu tii chfnh:

tl6c tinh k6 toin

nghiQp ViQt Nam hiQn hinh vit.cin quy dinh ph6p $ c6 li6n quan diSn viQc lap vi hinh biy 86o crio

Oi chinh y6u cAu Ban Girim d6c phii c6 nhimg-u6c tinh vilgii <tinh 6nh iruong a6n s5 liQu b6oc6o v6 c6ng ng, tdi s6n vi vipc trinh bdy c6c kho6n c6ng ng vd tdi sin ti6m ting t4i ngdy lflp B5o

qu6 hopt dQng kinh doanh thuc ti5 c6 tho kh6c v6i c5c u6c tinh, gii rtinh d[t ra.

Lfri trGn c6 phi6u

l5 thuQc vC c6 tlOng so hiru c6 phi6u ph6 th6ng cho s5-lugng binh quln gia quyAn'c6 ptri6u pfrO

,16T l.uu_ h?lh.tr:ng

Cdc b6n li6n quan

quy6n bi6u quy6t cfia C6.nB ty mi c6 6nh hu&ng dSng k6 AOi vOi C6ng ty Nhtng chirc trSch quin

lf chri ch5t nhu Gi6m d6c, vi6n chqc cria C6ng ty, nhtng thdnh viCnlhan c4n iong gia <linh cria

du<r c coi ld b€n li€n quan.

cONc ry co ruAx vAN TAr vA nrcn vu pETRoLTMEx na rAy

B{o c6o bQ ph$n

hoac dich vp trong ph4m vi mQt m6i truong kinh t6 cu thi5 (b0 phfln theo khu rU" aiu V) md b0phpn niy c6 rtii ro vd lgi ich kinh t6 khric v6i c5c bQ phfn kinh doanh kh6c Ban Gir[m ddc cho

ddu, vfn chuyOn eludng b0 vd linh vlrc kh6c vi hopt dQng trong mQt b0 ph{n theo khu vUc <tia llf

duy nh6t le Viet Nam 86o c6o b0 phfn sE ctugc lfp theo linh vgc kinh doanh.

s rH6xc rnv BO suNG cno cHi Trf,u rRiNH BAy rRfN BANG cAx o6r xf

ToAN, nAo cAo KET euA HoAT D9NG KrhrH DoAr\H

rHUyfT MrNrr nAo cAo rAr cHitrH (rrfp rHEo)

4 cAc cnims sAcH rf roAN Ar ogNc Grtp rrrno)

296.768.023810.901.162

s07.214.468

803.s91.6191.107.669.18s 1.310.806.087

3u12t2015

VNI)

au0u20t5VNDa) Phii thu cta kh6ch hdng ngin h4n

- Chi ti6t cdc khoin phii thu chi6m

tir 10% t6ng sii du tr& IGn

C6ng ty TNHH Thuong Mqi Mai Duong

b) Phai thu cta khSch hing ld c6c b6n li6n quan

C6ng ty Xdng Ddu Hd Son Binh

3.518.484.932

2.849.538.555

1.021.239.0021.689.s46.232131.328.8767.424.445

6.623.401.2731.851.591.043203.250.4891.212.149.768274.295.412161.895.374

4.771.810.230

lt.423.3503276.443.1 34.3642.721.115.1571.799.843.s66

459.257.24A

t7

cONc ry c6 psAx vAx rAr vA DrcH vu pETRoLTMEx ua rAv

Ngqu6 h3n

3ut2t20rs

Tdng gi6 tri c6c khoan phii

thu,cho vay qu6 hqn thanh to6n

ho[c chua qu6 h4n thanh to6n

Gid tri Du nhdns Gi6 tri Du nhdns

Phii thu ki6c

857.523.178 761.150.000

82.490.207

t3.882.971 342.357.701 857.523.118

4.524.696.381

431.989.0748.034.000

76.260.000

5.22t3n.077

l8